Published on 31 May 00
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
From 1 July 2000, taxpayers providing personal services through entities, or directly under contract other than as employees, must cope with rules that limit income splitting and deductions. The focus of this powerpoint presentation is on the legislative machinery which implements the new Personal Services Income regime, its practical scope, and the measures which are required in order to test taxpayer situations against the measures and - where the measures apply - provide guidance to either restructure or compliance.
Harry M RIGNEY
Current at 16 May 2013
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